https://www.taxtmi.com/caselaws?id=165721 A transit-note requirement for movement of unlabelled biris was treated as a regulatory control under the excise scheme, supported by the Central Excises and Salt Act, 1944, the rules framed under it, and supplementary instructions to prevent duty evasion. The challenged direction was not inconsistent with the cited licence formalities, and the control was linked to gate-pass requirements for excisable goods. The measure was also regarded as a reasonable restriction on trade because it served revenue protection, imposed only a light burden on licence-holders, and did not prohibit business. en-us Tue, 01 Jan 1980 00:00:00 +0530 Fri, 08 Aug 2014 12:29:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165721 A transit-note requirement for movement of unlabelled biris was treated as a regulatory control under the excise scheme, supported by the Central Excises and Salt Act, 1944, the rules framed under it, and supplementary instructions to prevent duty evasion. The challenged direction was not inconsistent with the cited licence formalities, and the control was linked to gate-pass requirements for excisable goods. The measure was also regarded as a reasonable restriction on trade because it served revenue protection, imposed only a light burden on licence-holders, and did not prohibit business. Case-Laws Central Excise Tue, 01 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165721